Implantação da lei Sarbanes-Oxley e de controles internos em uma empresa atacadista de bebidas

Abstract

In 2002 was created the Sox, a law that was promulgated after the US financial scandals, the law intendeds to provide greater transparency in negotiations, however, in the Brazilian application there are still some doubts about the deployment of Sox, which extend both to the application as to the interpretation. Sox is required for companies that are within theparameters established by law and it has as main objective to direct and guide organizations in order to better internal control. The goal of this research was to describe the process of deploying the Sox that generated a big change of internal controls within the Organization, was approached by the methodology of case study search as you type. The interpretation ofthe data was accomplished through discussion, in which were analyzed the results achieved with the search. The researcher did not have the intention to discuss this process trhoughout, and proposes new researches on the topic. This survey was entitled to answer the question"the process of deploying the Sox generated a big change of internal controls within the Organization".